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Primary family homesteads are exempt from the stamp duty tax that would otherwise be due upon the death of the owner. Any property owner can designate a property for this exemption. If you own more than one property, you can choose one property to receive the exemption. You can only designate residential properties as a primary family homestead. This applies to: a house a condominium another unit used wholly or mainly as a private dwelling The exemption is from the stamp duty chargeable on the..